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Proposals for payroll tax reform paper

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Published on 27 Jul 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • a short outline of the grouping provisions' history
  • the purpose of the grouping provisions
  • the scope of the grouping provisions
  • the grouping provisions – specific comments
  • exclusion orders
  • can/should the power to exclude extend to smaller groups?

Author profile

Craig Bowie CTA
Dr Craig Bowie, CTA, is a Special Counsel at MinterEllison. He has practised in all areas of taxation, including state taxes and royalties, for over 20 years. He is a longstanding member of The Tax Institute’s Queensland State Taxes and Large Business and International committees, and a former Chair of the Queensland Technical Committee. He provides front-end tax advice, and has significant experience in engaging in tax controversy matters involving both state and Commonwealth taxes. Craig holds a PhD in nuclear fusion research, in addition to his qualifications in law, taxation, insurance and science. - Current at 28 February 2024
Click here to expand/collapse more articles by Craig BOWIE.

 

This was presented at 18th Annual States’ Taxation Conference .

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Proposals for payroll tax reform

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